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The purpose of this paper is to examine the usefulness of statistical studies of financial reports and stock market data for improving corporate financial reports.

Analytical writing.

It is often claimed that statistical studies of co-variation between financial and stock market data can help set better financial reporting policy. Such co-variation, even when it can be estimated, tells us little about which financial reports help to make better financial decisions. A case in support of such claims remains to be made.

The readers are advised to be extremely careful in drawing inferences from studies of co-variation between accounting and stock market data for financial reporting policy.

Inference from accounting empirical studies to policy needs better rationale to avoid bad policy consequences.

This paper raises original questions about policy inferences from a large class of empirical research in accounting.

The purpose of this paper is to present insights into the way in which system change can be activated around the provision of services and support for people experiencing multiple disadvantages in an urban setting.

This paper is informed by a thematic analysis of reflections, reports, learning logs, interviews and experiences of those “activating” system change in the Golden Key partnership in Bristol between 2014 and 2021.

Four themes are identified, including “creating the conditions for change”, “framing your involvement”, “investing in relationships” and “reflective practice and learning”. For each of these, an illustrative vignette is provided.

Practical recommendations and reflective questions are provided with suggestions of further considerations for applying this approach in different contexts.

This paper describes an original approach of activating and supporting people to do system change to improve the lives of people facing multiple disadvantages.

This study aims to examine Musina municipality’s tourism development status and plans with existing documents and respondents’ responses on their envisaged implications on tourism development and sustainability initiatives in Vhembe District, Limpopo Province, South Africa.

Surveys, interviews and focus group discussions, supplemented by field observation and document reviews, gray literature alongside published literature, were applied. Subsequently, Microsoft Excel and cross-tabulation analysis orchestrated the analysis of the data.

The policy and strategy aspects contributing to the previous and actual tourism statuses in Musina municipality are defined. The study concludes that Musina Municipality has rich tourism possibilities but lacks a better tourism strategy to empower local communities. Nonetheless, it dwells in the most tourism-based landscape within the Vhembe District of Limpopo.

Musina Municipality is one of the driest areas in the north of Limpopo Province in South Africa. It is also marked by impoverished rural communities. Studies on sustainable tourism and development have increased in recent years. However, rare studies specialize in synergies within various forms of tourism. Also, significant resources to advance local communities in rural areas are not sufficiently appreciated.

The purpose of this paper is to present a case study tracking the development and engagement of a group of experts by experience (The Independent Futures (IF) Group) who provided a lived experience voice to the Bristol Golden Key (GK) partnership within the Fulfilling Lives programme. The case study reports the genesis and impact of the group, as well as the facilitators of impact and experiences of the group members and those they worked in partnership with.

The research adopted an iterative approach drawing on multiple data sources over an eight-year period. An inductive ethnographic analysis of stakeholder and partnership meetings was combined with documentary analysis and thematic analysis of interviews with experts by experience and service providers.

The voice of lived experience provided by the IF group contributed to the GK partnership through various channels. Evidence of this contribution and its impact was found at programme, city-wide and national levels of the service ecosystem. Furthermore, IF members recognised the value of the group in contributing to systems change and service improvement, but also for themselves.

This case study serves to illustrate the impact of the lived experience voice on services and systems change, specifically the provision of that voice from a formalised advisory group. The successes and challenges of the group and the experiences of its members are reported with a view to sharing learning that may influence future co-production initiatives with experts by experience and service provision for those experiencing multiple disadvantage.

The insights provided by the longitudinal observation of the group as it was formed and evolved, coupled with insights provided by the experts by experience, have important implications for facilitating and supporting sustainable lived experience input.

This paper aims to study individuals in international relations especially private individuals in global politics. Therefore the paper focuses on analyzing the case of Mark Zuckerberg the founder and chief executive of Facebook who affects the international arena. The paper illustrates Zuckerberg’s strategies to assert wide influence and power within Facebook’s network and through multiple networks.

The paper follows new theories of studying the human agent in international relations, concentrating on private individuals as new actors in international relations (IR). Thus, depending on “network making power theory” and the “three-dimensional power perspectives; (discursive, structural and instrumental)”, the paper illustrates the case of Mark Zuckerberg as a private entrepreneur and his authority in the era of social media dominance with a focus on: Zuckerberg's discursive/ideational power strategy. Zuckerberg’s strategy to work as a switcher through multiple networks. The most obvious one is the Facebook network, through which he can assert global influence.

Formal state officials are not the only type of individuals who can affect international relations. Technological evolution has empowered private individuals as influential actors in international relations (IR). Interdisciplinary approaches became essential tools in studying new actors affecting IR. There are new patterns of power linked to individuals without formal positions. Zuckerberg, CEO of Facebook and global philanthropist, is considered an influential actor in IR depending on programming and switching strategies to assert his power in a networked world.

This paper is able to prove that there are new forms of power which belong to private individuals in a networked world.

This paper empirically investigates the performance of Islamic funds, which have been praised for weathering the 2008 financial storm relatively well and compares it to a European product designed to protect the most vulnerable of investors, UCITS funds.

This paper builds on 128 time-series regressions using various factor models to analyse the risk-return relationship of 242 Islamic and UCITS funds relative to a market benchmark, over a 10-year period starting January 2006, to capture severe bear and bull market conditions.

Islamic funds do not face a competitive disadvantage arising from their strict compliance with Sharīʿah principles, and their performance and investment style is relatively similar to UCITS schemes.

Islamic funds represent a low risk investment due to their very mild betas. Therefore, when forming part of a diversified portfolio, they can act as a hedging tool against adverse market movements.

Muslim investors are not punished relative to conventional retail investors when following their own beliefs. Other investors can consider Islamic funds in their portfolio allocation, especially those who seek socially and ethically responsible investments.

This paper fills a lacuna in the existing literature, because the sample is made up of Islamic funds established worldwide and includes not only equity, but also fixed income and mixed allocation funds.

This current study examines the moderating role of gender in the nexus between the dimensions of work-family culture and work-family enrichment in the hospitality industry.

This study employed a cross-sectional survey approach to conveniently gather data from a sample of 296 respondents in the Ghanaian hospitality industry. Both descriptive and inferential statistics were used to examine the data received from the respondents with the aid of IBM SPSS Statistics (V26.0) software and the PROCESS macro for SPSS (V3.5).

As hypothesised in the study, the dimensions of work-family culture significantly predicted work-family enrichment. Further, the results revealed that gender moderated the nexus between the dimensions of work-family culture and work-family enrichment.

The findings of this study imply that hotels in the hospitality industry should foster a working environment that embraces a positive work and family culture that ultimately influences the quality of work and family life of an employee, taking into consideration their gender.

To the best of the authors’ knowledge, this current study is amongst the first to examine the moderating role of gender in the nexus between the dimensions of work-family culture and work-family enrichment in the hospitality industry.

It was aimed to propose and test a theoretical model to evaluate how some dimensions of environmental awareness influence the intention of consuming organic products using gender as a control variable.

The research was developed through quantitative methodology with the use of multivariate data analysis (PLS-SEM). The model uses a second-order construct. Although, it was conducted in a nonprobabilistic way using a convenience sample, with 213 university students.

It was confirmed the relation between the environmental awareness dimensions' influence and the intention to buy organic products that is also influenced according to the consumers' gender. There is a more positive effect and intensity in the organics' purchase by women.

The nonprobabilistic nature in addition to the use of the convenience sample, factors that do not allow the generalization of the results, are some limitations. Moreover, the dimensions of environmental awareness proposed do not include all of the motivators about the organic consumption.

The results identified the factors that motivate the intention to consume organic products in Brazilian context and can contribute to managerial strategies formulation in order to increase the value perceived by the customer in relation to the consumption of these products.

This paper presents a deeper understanding about the dynamics between the factors that can guide the choice for organic products, besides providing a greater theoretical and empirical support tested by the use of a second-order construct.

This study aims to examine the latent capability of alternative-responsible tourism and ecotourism management in sustainable tourism and rural communities' livelihoods in Musina Municipality in Limpopo Province, South Africa, and benchmark the capability with other African countries amid climate change and environmental degradation dilemmas. Hence, the aforementioned objective coordinates with various agrarian locations elsewhere abroad.

Literature reviews, document reviews, interviews, and focus group discussions were employed to gather data, which was enriched by field observation views. To this end, potential climate change-linked environmental degradation, rural tourism, agricultural, and environmental management issues came to the fore.

Environmental degradation poses a possible threat to natural resource management, as evidenced by the rural development, ecotourism and agricultural activities within the study region. Thereupon, environmental degradation supplements the probability of adverse effects from climate change and precarious incomes. According to the research, responsible tourism and ecotourism are vital to promoting sustainability in rural localities.

The plenteous biodiversity of the municipality offers a better scenario for sustainable ecotourism in tandem with agritourism efforts to address the identified ongoing and liability issues. These issues have therefore symbolized the need for an adequate and allied tourism strategy to boost the local people in Musina Municipality and, conceivably, throughout the continent.

Managerial discourses tend to portray work-related mobility practices in a positive light, presenting mobility assignments as a place of stimulus and differentiation. A conception of mobility as an opportunity, may contrast, in specific economies and business settings, with lived personal experiences. This article reports the results of a three-year study, aimed to question how multinational companies (MNCs) located in a small and developing European economy (Portugal) are building talent pools for expatriate assignments. Interaction effects, as proposed by the job demands-resources (JD-R) theory, are considered as lens to understand the interplay of company expatriate policies, willingness profiles and psychological contracts of expatriates. By using a Portuguese sample, the study examines whether prior findings in mature economies and consolidated MNCs can be generalized to less developed international business settings.

A three-year study, encompassing 24 expatriate cases observed in five multinational firms born or located in Portugal. Two techniques of empirical data collection were used: statistical sources and documental analysis and in-depth interviews. A total of 37 interviews were conducted, both in-person and remotely, of which 13 were with company managers and representatives, and 24 with expatriates (as defined and referred like this by the companies under study).

Heterogeneous company policies, ranging from juvenile, functionalist to more dynamic and flow-based approaches, are presented as qualifying resources of willingness levels and psychological contracts of expatriates. Observed interaction effects between policies, willingness and psychological contracts, empirically mirrored in three profiles (conformist, protean and disrupted expatriates) suggest that incentive effects (emanating from company policies) and job demand-resource balance, factored as terms of social and economic trade, are non-linear and asymmetric, influencing firm propensity to succeed while using international work to support company expansion goals. As job resources, expatriate policies are presented as operating as pull or push factors: functionalist HR approaches seem to act as push factors generating more conformist or compelled willingness profiles.

Generalization of study's outcomes has limitations. Future studies are encouraged to use comparative and longitudinal research designs. Furthermore, future research should include business expatriates with entry-level positions, and increase the number of interviewees, as results can also be considered as limited by sample size.

It is suggested that further strategic work is needed to present expatriation development value, formally screen and consider willingness level as selection criteria, and enlarge the pool (from internal to external) of candidates, in peripheral economic settings such as Portugal. A shift to more dynamic and job resource-dense policies are suggested as beneficial, as pathway to optimize social and economic value from expatriation assignments and work experiences.

By putting the interplay between macro and micro-level processes into perspective, the study provides empirical evidence on how company expatriate policies have come to promote unforeseen differentiation of employee willingness and psychological contracts at the heart of MNCs. This is particularly relevant in developing economies such as Portugal, challenging the need to build talent pools for international work assignments. Empirical data illustrating company policies interactive effects with different willingness profiles and psychological contracts of expatriates is provided.